1975 (2) TMI 93

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....les Tax Act was determined by the Commercial Tax Officer at Rs. 6,11,754.27. The said turnover was assessed to tax at 2 per cent under the Central Sales Tax Act. This turnover included sales of paddy in the course of inter-State trade amounting to Rs. 6,08,979.60. Against the said order, the petitioners went up in appeal to the Assistant Commissioner, Commercial Taxes, Anantapur, who, following the judgment of the Supreme Court in State of Mysore v. Yaddalam Lakshminarasimhiah Setty & Sons[1965] 16 S.T.C. 231 (S.C.). , set aside the assessment on the inter-State sales of paddy on the ground that paddy not being taxable at any point of sale under the State Act, no tax could be levied under the Central Sales Tax Act by virtue of section 9(3) ....

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.... of the Central Sales Tax Act. In the cases of other petitioners in the other tax revision cases, similar objections were overruled by the Tribunal. In these revision cases, two contentions are urged on behalf of the petitioners. Firstly, that the order of the Deputy Commissioner amounts to reassessment or fresh assessment. This submission is devoid of any force. What the Deputy Commissioner exercised was only a power of revision under section 20(2) of the Act. It cannot be said that the exercise of revisional power would amount to reassessment or a fresh assessment. What the Deputy Commissioner did in exercise of the revisional power was only to set aside the appellate order and restore the original order of assessment made by the Commer....